Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu

The present study conducted on 30 female patients with osteoarthritis 0A a
attending Baghdad teaching hosp ital, in addition to 30 healthy females , all subjects
were ( 35-65) years old.
Some biochemical parameters were measured in the sera of patients and healthy
group s. The parameters were Glutathione (GSH). Ceruloplasmin (Cp) and some trace
elements ,including Copper (Cu) ,Cu/ Cp ratio and Selenium (Se) were determined . The
results revealed a significant reduction in all parameters of patients sera compared to
healthy group .
The reduction in GSH and Cu/Cp ratio confirms tissue damage associated with
oxidative stress injury
A conclusion was obtained hrer ,that Cu wasn’t an important ele

Objective: To identify causes of maternal death in Mizan Aman and Gebretsadik shawo general hospitals
Methodology: A case control study on 595 charts, 119 cases and 476 controls was conducted in Mizan
Aman & Gebretsadik shawo general hospitals. Data was analyzed by STATA 13.1. Propensity score
matching analysis was used to see causes of maternal death.
Results: Hemorrhage were the main direct causes of maternal death which accounts 47.9% (β =0.58
(95% CI (0.28,0.87)) in hospital but when projected to population based the sample (β =0.26 (95% CI
(0.22,0.31)). Followed by infection 36 (25.21%) (β = 0.50 (95% CI (0.08, 0.92)). when projected to
population based the sample PIH 7.6%) is significant cause (β = 0.16

We have studied the synthesis environment of ambient pressure silica aerogels influence on their resulting morphological and optical properties. Transparent nanoporous silica aerogel was synthesized at ambient pressure using tetraethylorthosilicate precursor via a sol-gel process. Effect of drying control chemical additives and catalyst on physical properties was investigated. Trimethylchlorolsilane was employed as a hydrophobic reagent in the surface modification process. All aerogel samples were prepared utilizing a subcritical procedure under reactant pH fixed at 8.3, using just ammonium hydroxide or together with ammonium fluoride as catalyst. The effects catalyst types as well as drying control chemical additives on the physical pro

The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

The high mobility group A1 gene (HMGA1) rs139876191 variant has been related to metabolic syndrome and type 2 diabetes, but data are lacking in Middle Eastern populations. The study aimed to assess whether the HMGA1 rs139876191 variant is associated with metabolic syndrome risk and whether this variant predicts the risk of insulin resistance. This case-control study was carried out at single center in Kirkuk city/ Iraq from February to August 2022. Polymorphisms in HMGA1 and genotyping were identified by Sanger sequencing of genomic DNA obtained from 91 Iraqi participants (61 patients with metabolic syndrome and 30 control). Lipid profile, serum (glucose and insulin), glycated hemoglobin, blood pressure, body mass index, and waist circumfer

This paper is concerned with studying the numerical solution for the discrete classical optimal control problem (NSDCOCP) governed by a variable coefficients nonlinear hyperbolic boundary value problem (VCNLHBVP). The DSCOCP is solved by using the Galerkin finite element method (GFEM) for the space variable and implicit finite difference scheme (GFEM-IFDS) for the time variable to get the NS for the discrete weak form (DWF) and for the discrete adjoint weak form (DSAWF) While, the gradient projection method (GRPM), also called the gradient method (GRM), or the Frank Wolfe method (FRM) are used to minimize the discrete cost function (DCF) to find the DSCOC. Within these three methods, the Armijo step option (ARMSO) or the optimal step opt

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

This study focused on determining the markers of Macrophage migration inhibitor (MIF), as well as the N-telopeptides of type I bone collagen (NTX), and some other parameters (alkaline phosphatase (ALP), vitamin D (Vit D), calcium (Ca), phosphorus (P), and magnesium (Mg), and their correlation with other parameters in osteoporosis. One hundred ten subjects were involved in the current study. There were two groups of patients: group I (30) women with severe osteoporosis and group II (30) women with mild osteoporosis. For comparison, 50 apparently healthy individuals were included as a control. Serum levels of MIF, and NTX were significantly higher in groups I and II as compared to the control group, which indicate that these two parameters

       The present study conducted on 30 female patients with osteoarthritis OA a attending Baghdad teaching hospital, in addition to 30 healthy females, all subjects were (35-65) year's old .Parameters were measured in the sera of patients group and healthy groups were interleukin -8 (IL-8) and high sensitivity C-reactive protein (hs-CRP).The results revealed a higher significant in all parameters of patients sera compared to healthy groups. Conclusion was obtained that IL-8 and hs- CRP were a markers or player inflammatory disease like osteoarthritis nodal